深化政策评估审计 推动完善国家治理

Thinking on Deepening Policy Evaluation Audit and Improving National Governance

国家审计是国家治理的重要组成部分,准确把握完善国家治理的基本方式,对于科学推进国家审计具有重要意义。本文基于国家治理的基本内涵提出了国家治理的基本框架模型,论述了在经济社会转型条件下,公共政策调整与优化是推动国家治理完善的基本方式。在此基础上,通过对国家审计的基本职能、我国国家审计开展政策评估的现状等两个方面的阐述,指出加强政策评估是转型期国家审计参与国家治理的有效方式,并从审计工作整体层面、审计项目组织管理层面和审计技术方法层面,提出了转型期条件下深化政策评估审计、服务国家治理的对策建议、"总—分—总"三段式政策评估审计操作模式以及以问题为基础的"四维"分析式政策评估审计方法。

National audit is an important part of national govemance. How to grasp the basic ways accurately to improve the national governance has an important significance, which can improve national audit greatly. This thesis presents the framework model of national governance which is based on the basic meaning of national governance, and discusses that adjustment and optimization of public policy is the basic way to promote national governance under the conditions of economic and social transformation. Through the statement of the basic functions of national audit and the status of policy evaluation audit, this thesis points out that strengthening of policy evaluation is an effective way for national audit to participate in national governance during social transformation. Finally, through the analysis of the organization of audit planning and audit methodology, the thesis puts forward the suggestion of how to deepen the policy evaluation audit under the conditions of the transformation, and points out the operation model and methodology of policy evaluation audit.